Emphasis of Matter paragraphs refer only to information presented or disclosed in the financial statements.

Name: Emphasis of Matter paragraphs refer only to information presented or disclosed in the financial statements.
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Question

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Emphasis of Matter paragraphs in the auditor's report draw attention to information presented or disclosed in the financial statements that is of such importance that it is fundamental to users' understanding of the financial statements.

Emphasis of Matter Paragraphs Refer Only to Information Presented or Disclosed